GUANGSHEN RAILWAY CO LTD | CIK:0001012139 | 3

  • Filed: 4/26/2018
  • Entity registrant name: GUANGSHEN RAILWAY CO LTD (CIK: 0001012139)
  • Generator: Fujitsu
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1012139/000119312518132166/0001193125-18-132166-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1012139/000119312518132166/gsh-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001012139
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    • ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory

     

    2.26      2.26 Dividend income

    Dividend income is recognised when the right to receive payment is established.